Step 1: Hold the Sheet Lengthwise

With the sheet inside out and the elastic edge facing you, place your hands in the top two corners.

Step 2: Fold In Half

Bring your left hand toward your right, pulling the left sheet corner over the right one, creating a pocket. Now, both corners should be layered on top of one another, in your right hand.

Step 3: Tuck in Remaining Corners

One by one, grab each bottom corner and tuck it under the top two corners. Once this is done, you should have all four corners stacked on top of one another in your right hand.

Step 4: Lay the Sheet Down

Put the sheet down—it should be in the shape of a rectangle, with the fitted edge making an L-shape. Smooth it out, and fold in thirds to make one long rectangle. Then, fold it in thirds again (or quarters, depending on your preference) to make it into a neat square.